Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
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LL Bean Case / Constitutional<br />
Nexus Challenges<br />
• Bright Line Nexus – ORC Section 5751.01(I)<br />
• Property with an aggregate value of $50,000 during the year;<br />
• Payroll during the year of at least $50,000;<br />
• <strong>Tax</strong>able gross receipts of at least $500,000 000 during the year;<br />
• At least 25% of the person's total property, total payroll, or<br />
total sales in the state during the year; or<br />
• Is domiciled in this state as an individual or for corporate,<br />
commercial, or other business purposes.<br />
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